Arrest under Customs Act to be only under exceptional cases where value exceeds Rs 50L

New Delhi:  The CBIC has issued revised guidelines for Arrest and Bail in relation to offences punishable under the Customs Act, 1962.
While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which have been outlined in the circular.
These include cases involving unauthorised importation in baggage/cases under Transfer of Residence Rules, where the market value of the goods involved is Rs 50 lakh or more.
Cases of outright smuggling of high-value goods such as precious metals, restricted items or prohibited items or goods notified under Section 123 of the Customs Act, 1962 or offence involving foreign currency where the value of offending goods is Rs 50 lakh or more.
Also Read Not prima facie sexual harassment if woman dressed ‘provocatively’: Kerala court This also includes cases related to the importation of trade goods (i.e. appraising cases) involving wilful misdeclaration in the description of goods with a view to importing restricted or prohibited items and where the market value of the offending goods is Rs 2 crore or more.
Similarly, it is applicable to cases involving fraudulent evasion or attempt at evasion of duty involving Rs 2 crore or more.